SHRIMAYA LANDMARK PVT. LTD.,NEW DELHI vs. ITO WARD 23(3), NEW DELHI

PDF · subscribers
ITA 5309/DEL/2019Status: DisposedITAT Delhi12 January 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request for withdrawal due to settlement under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was because they had opted to settle tax arrears for the assessment year under consideration through the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Respondent: Shri S.S. Negi, Sr.DR
Hearing: 12.01.2021Pronounced: 12.01.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-8, New Delhi, dated 16.04.2019 passed for assessment year 2010-11. 2. None present for the assessee. We have heard learned DR through Video Conferencing. 3. The assessee, vide its letter dated 09.01.2021, has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020”. The assessee stated to have received Form No. 3 issued by the Competent Authority. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

Recent GST High Court judgments

Search GST case law →